§11-13A-3c. Imposition of tax on privilege of severing other
natural resources.

(a) Impositionoftax. -- For the privilege of engaging or
continuing within this state in the business of severing,
extracting, reducing to possession and producing for sale, profit
or commercial use any other natural resource product or product not
taxed under section three, three-a, three-b or four of this
article, there is hereby levied and shall be collected from every
person exercising this privilege an annual privilege tax.

(b) Rateandmeasureoftax. -- The tax imposed in subsection
(a) of this section shall be four percent of the gross value of the
natural resource produced, as shown by the gross proceeds derived
from the sale thereof by producer, except as otherwise provided in
this article: Provided, That beginning the first day of July, one
thousand nine hundred ninety-three, the tax imposed by this section
shall be levied and collected at the rate of four and one-half
percent, and beginning the first day of July, one thousand nine
hundred ninety-four, the tax imposed by this section shall be
levied and collected at the rate of five percent.

(c) Taxinadditiontoothertaxes. -- The tax imposed by this
section shall apply to all persons severing other natural resources
in this state, and shall be in addition to all other taxes imposed
by law.

(d) Effectivedate. -- This section, as amended in the year
one thousand nine hundred ninety-three, shall apply to grossproceeds derived after the thirty-first day of May of such year.
The language of section three of this article, as in effect on the
first day of January of such year, shall apply to gross proceeds
derived prior to the first day of June of such year and, with
respect to such gross proceeds, shall be fully and completely
preserved.